Working abroad - Tax equalisation and tax protection in the new ‘183-day circular’
During a period of working abroad, employers and employees normally conclude tax equalisation agreements. The…
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The relocation of production abroad - What are the tax implications that need to be considered?
The relocation of production abroad is no longer a possible scenario solely for large corporate groups. Rising…
Read moreSustainability reporting - A step-by-step guide
The first two parts of our series of articles on sustainability reporting provided a comprehensive overview of…
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Too high a VAT amount stated on invoices to final consumers – The new regulations
Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to…
Read moreSustainability reporting - A step-by-step guide
The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and…
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‘No Russia clause’ – Western sanctions and the need for action by companies
On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13…
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Protection against the loss of tax revenues caused by cross-border arrangements
The different tax treatment of a situation in two disparate states can lead to the creation of structures that…
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Major changes to international tax law as of 1.1.2024
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act…
Read moreTaxation in Germany of remuneration from abroad
If an employee residing in Germany works abroad then the question that arises is if and to what extent the…
Read moreWhere would a financial settlement be taxed following a move to a foreign country?
When a move to a foreign country follows the termination of an employment relationship a question that arises…
Read morePer country limitation when claiming foreign tax credit
Under German tax law, the crediting of foreign taxes against German corporation tax constitutes one of the…
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How high inflation impacts financial reporting according to HGB and IFRS
In 2022, inflation accelerated markedly around the world. In view of the large number of significant…
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Recognition of an agreement as an invoice – Current ECJ requirements
The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice…
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